OPEN MIND IT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OPEN MIND IT
Largest movements
- Current investments +€179,912
up €179,912 (+89.0%), from €202,220 to €382,132
- Cash -€152,082
down €152,082 (-56.6%), from €268,567 to €116,486
mainly Current investments (-€179,912) and Contributions, distributions and other (-€52,662)
- Tangible fixed assets -€7,820
down €7,820 (-23.8%), from €32,867 to €25,047
- Reserves +€26,209
up €26,209 (+5.3%), from €496,005 to €522,215
- Financial charges +€9,943
up €9,943 (+16426.1%), from €61 to €10,003
- Gross operating margin +€6,273
up €6,273 (+5.3%), from €117,405 to €123,678
- Financial income +€5,715
up €5,715 (+180.0%), from €3,174 to €8,889
- Taxes +€4,039
up €4,039 (+13.3%), from €30,290 to €34,329
- Other operating charges -€2,266
down €2,266 (-81.5%), from €2,778 to €513
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,248 | €560,615 | +€27,367 | +5.1% |
| Fixed assets | 21/28 | €32,867 | €25,047 | -€7,820 | -23.8% |
| Tangible fixed assets | 22/27 | €32,867 | €25,047 | -€7,820 | -23.8% |
| Furniture and vehicles | 24 | €32,867 | €25,047 | -€7,820 | -23.8% |
| Current assets | 29/58 | €500,381 | €535,567 | +€35,186 | +7.0% |
| Amounts receivable within one year | 40/41 | €29,069 | €33,238 | +€4,169 | +14.3% |
| Trade receivables | 40 | €29,069 | €32,970 | +€3,901 | +13.4% |
| Other amounts receivable | 41 | - | €268 | +€268 | |
| Current investments | 50/53 | €202,220 | €382,132 | +€179,912 | +89.0% |
| Cash at bank and in hand | 54/58 | €268,567 | €116,486 | -€152,082 | -56.6% |
| Deferred charges and accrued income | 490/1 | €524 | €3,711 | +€3,187 | +607.9% |
| Total equity and liabilities | 10/49 | €533,248 | €560,615 | +€27,367 | +5.1% |
| Equity | 10/15 | €514,605 | €540,815 | +€26,209 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €496,005 | €522,215 | +€26,209 | +5.3% |
| Distributable reserves | 133 | €496,005 | €522,215 | +€26,209 | +5.3% |
| Amounts payable | 17/49 | €18,643 | €19,800 | +€1,157 | +6.2% |
| Amounts payable within one year | 42/48 | €18,406 | €19,563 | +€1,157 | +6.3% |
| Trade debts | 44 | €4,960 | €3,082 | -€1,879 | -37.9% |
| Suppliers | 440/4 | €4,960 | €3,082 | -€1,879 | -37.9% |
| Taxes, remuneration and social security | 45 | €13,420 | €16,481 | +€3,061 | +22.8% |
| Taxes | 450/3 | €10,483 | €13,816 | +€3,333 | +31.8% |
| Remuneration and social security | 454/9 | €2,937 | €2,665 | -€272 | -9.2% |
| Other amounts payable | 47/48 | €25 | - | -€25 | |
| Accrued charges and deferred income | 492/3 | €237 | €237 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,973 | €8,851 | -€122 | -1.4% |
| Other operating charges | 640/8 | €2,778 | €513 | -€2,266 | -81.5% |
| Gross operating margin | 9900 | €117,405 | €123,678 | +€6,273 | +5.3% |
| Operating profit (loss) | 9901 | €105,654 | €114,314 | +€8,660 | +8.2% |
| Financial income | 75/76B | €3,174 | €8,889 | +€5,715 | +180.0% |
| Recurring financial income | 75 | €3,174 | €8,889 | +€5,715 | +180.0% |
| Financial charges | 65/66B | €61 | €10,003 | +€9,943 | +16426.1% |
| Recurring financial charges | 65 | €61 | €10,003 | +€9,943 | +16426.1% |
| Profit (loss) for the period before taxes | 9903 | €108,768 | €113,200 | +€4,433 | +4.1% |
| Income taxes | 67/77 | €30,290 | €34,329 | +€4,039 | +13.3% |
| Profit (loss) for the period | 9904 | €78,478 | €78,871 | +€394 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,478 | €78,871 | +€394 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.